OFFICES AND OFFICERS ‑- STATE ‑- AUDITOR ‑- AUTHORITY TO PRESCRIBE SYSTEM OF ACCOUNTING FOR MUNICIPAL FUNDS ‑- 'LONG AND SHORT' ACCOUNT The state auditor has the statutory authority to authorize the use by various municipalities of a "long and short" account within the prescribed system of accounting of municipal funds, pursuant to his finding that it meets standards of accuracy required by RCW 43.09.200.